| Links from Section 626C | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(ii) any gain accruing to the first-mentioned company on a disposal at that time of the shares would, by virtue of section 626B, not be a chargeable gain, |
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Taxes Consolidation Act, 1997 |
(ii) if the first-mentioned company, rather than the other member of the group, held the shares, any gain accruing to the first-mentioned company on a disposal at that time of the shares would, by virtue of section 626B, not be a chargeable gain; |
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| Links to Section 626C (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
(1)(a) In this section, section 626C and Schedule 25A— |
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Taxes Consolidation Act, 1997 |
(b) For the purposes of this section, section 626C and Schedule 25A— |
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Taxes Consolidation Act, 1997 |
(3) The treatment of a gain, as not being a chargeable gain, provided by this section and section 626C shall not apply— |
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Taxes Consolidation Act, 1997 |
(b) to a disposal a gain on which would, by virtue of any provision other than this section or section 626C, not be a chargeable gain, |
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Taxes Consolidation Act, 1997 |
(3A)(a) In this subsection ‘relevant treatment of a gain’ means the treatment, provided by this section or section 626C, of a gain as not being a chargeable gain. |
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Taxes Consolidation Act, 1997 |
(4) Schedule 25A shall have effect for the purposes of supplementing this section and section 626C. |
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